Income Tax Ordinance - Amendment No. 191

Theme:1967 Occupied Territories

Status:Active

Year:2012

Description:

The law, which passed in July 2012, grants a 35% tax exemption on donations to institutions that promote “Zionist settlement”. The law differentiates between public institutions on political and ideological grounds, contradicting the intended purpose of tax benefits to serve social goals such as promoting education, culture and religion. This proposed distinction violates the principle of equality between public institutions, regardless of the basis of their work.

The benefit applies to institutions that promote the establishment or expansion of settlements in the West Bank, including East Jerusalem, which are considered illegal under international law.